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A company transfers grouped estates, allocating part of the sale price to the cancellation of the mortgage encumbering them. The DGT rules that this scenario triggers the VAT reverse charge mechanism.
Question posed: Application of the reverse charge mechanism scenario set forth in Article 84.One.2.e) of Law 37/1992 to the operation presented.
The reverse charge mechanism applies to the taxable person when the transfer of real estate is intended for the total or partial extinction of the guaranteed debt, or when the acquirer undertakes to extinguish it. This mechanism applies if the recipient is a business or professional and the operation consists of the transfer of real estate held as security for a principal obligation. In the specific case, the reverse charge applies because part of the price paid by the acquirer is allocated to the cancellation of the debt and the mortgage.
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